Results 21 to 30 of about 49,220 (209)
A Close Look Into Supplier Policy Changes in Response to Their Buyers’ Financial Stress
Studies in Business and Economics, 2019 Trade credit, the credit extended to buyers by suppliers who let them buy now and pay later, is an important financing method for many buyers. Any policy change by buyers in accounts payable, a measure for trade credit, results in appreciation or ...
Abdiev Jamol, Akalin Gurkan
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El Muhasaba: Jurnal Akuntansi, 2013 Indonesia had instability economics situation which can affect to how manage an efficient working capital then capable to increase a profitability. This research is aimed to test how a working capital (which is sales growth ratio, financial debt ratio ...
Eva Larasati, Selmita Paranoan
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The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]
, 2012 Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, O'Hanlon, J F, Peasnell, K V
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Вестник университетаThe crisis state of the economy contributes to the deterioration of the business environment, while one of the important problems is the state of settlements with debtors and creditors, since the slowdown in business activity creates difficulties with ...
A. O. Spitsyna
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Особенности управления дебиторской задолженностью в сфере электроэнергетики
Корпоративные финансы, 2017 The article is devoted receivables at the electric power industry. Management of accounts receivable is an important com-ponent of financial management.
Irina Batina, Egor Teploukhov
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Value Added from the Perspective of Econophysics
Comparative Economic Research, 2021 The production, or value added, approach to GDP involves calculating an industry or sector’s output and subtracting its intermediate consumption (the goods and services used to produce the output) to derive its value added.
Ihor Hurnyak +2 more
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Certain Aspects of Accounts Receivable and Payable Analysis
Archives of Business Research, 2018 One of the primary ways to improve sales and to develop business is to increase credit sales, in other words, to extend the terms of payment. This, in effect, increases the risk on nonpayment, which represents accounting loss that could materialize in bankruptcy.
Elene Kharabadze, Merab Jikia
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ANALISIS PENGARUH MANAJEMEN MODAL KERJA, UKURAN PERUSAHAAN, DAN DER TERHADAP PROFITABILITAS PERUSAHAAN (Studi Pada Perusahaan Consumer goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2015). [PDF]
, 2016 The purpose of this research is to analyze the effect of working capital management (number of days cash turnover, number of days accounts receivable, number of days inventory, and number of days accounts payable), size firm, and DER on profitability ...
SIDABUTAR, Riyandi Bittatar +1 more
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International Journal of Industrial Management, 2021 The aim/purpose of this scientific inquiry is to empirically examine the impact of working capital management (WCM) [cash conversion cycle (CCC), number of days inventory (INV), number of days account receivable (AR), number of days account payable (AP)]
Ronald Essel, Joyce Brobbey
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Revista CEA, 2018 An evaluation of the departments of companies reveals that the most susceptible to fraud is corporate treasury. For that reason, this work proposes to evaluate the internal control structure, specially the transaction cycle of the treasury process at ...
Daniel Alberto Grajales-Gaviria +1 more
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